Please figure out the necessary posting to accounts for Allowance for doubtful accounts, and bad debt expense, etc, based on these transactions:

The following transactions were never paid by the customer, by the end of the month.

Sold 40 hats for $22 each to South Pole Shop on account, terms 1/10, n20

Sold 20 hats for $22 each to South Pole Shop on account, terms 1/10, n20

Sold 10 sets of mittens for $15 each and 10 scarves for $20 each on account to Discount Etc., terms N30